What is the Nonresident Alien Estate Tax?
The nonresident alien estate tax is a tax on the right of certain individuals to transfer property within the U.S. at death. The tax, reported on Form 706-NA, United States Estate Tax Return - Estate of Nonresident Not a Citizen of the United States, is applied to estates of non-U.S. citizens residing abroad who owned at least $60,000 worth of property within the U.S. at time of death. The estates of U.S. citizens and residents are subject to the laws of the regular Federal estate tax
For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 706-NA, please visit Nonresident Alien Estate Tax Study Metadata.
The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.
The following are available as PDF files. A free Adobe® reader is available for download, if needed.
- Estate Tax Returns Filed for Nonresident Aliens
2009-2011 2003-2005 2001-2002 1999-2000 1997-1998 1995-1996 1990 1986
- Statistics of Income Studies of International Income and Taxes